试题与答案

______是指按照当前市场条件,重新取得同样一项资产所需支付的现金或现金等价物金额

题型:单项选择题

题目:

______是指按照当前市场条件,重新取得同样一项资产所需支付的现金或现金等价物金额。

A.重置成本
B.公允价值
C.历史成本
D.可变现价值

答案:

参考答案:A

解析: 重置成本又称现行成本,是指按照当前市场条件,重新取得同样一项资产所需支付的现金或现金等价物金额。

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题型:完形填空
As we know, weather and climate can affect people in a number of ways.
Farming and climate   Farming is directly linked (联系) to weather and climate. For example, wheat needs dry, warm and sunny weather to grow while rice needs wet, hot and rainy weather. Farmers have to decide what to grow according to the weather in their area. When there is a sudden change in the climate, it will affect farming and food production around the world.
Climate and people’s health   A change in weather will also cause changes in food, air and water qualities. So it will have a deep effect on people in the future. Changes in weather and climate can cause infectious (传染的) illnesses to spread among people because germs (细菌) can be easily spread through air and water. 
Climate and water resources   A climate change would influence the water system across the world. For example, in North America there is so much rain that towns and cities are often flooded. However, in North Africa, people can die of thirst because of being short of water.
In recent years, as a result of global warming (全球变暖), we suffer a lot from extreme (极端的) weather each year and it is the duty of the whole world to control the climate change and save our own planet – the earth.
Weather and climate   小题1: people in at least three ways
 小题2:and climate
◆ Different crops need different kinds of weather and climate.
◆ What to grow should be   小题3: according to the weather in this area.
◆ Food production may be affected   小题4: of a sudden change in the climate.
Climate and people’s   小题5:
◆ A change in weather may lead to changes in food, air and water qualities, so its effect on people is   小题6:.
◆ Climate change can make it easier for germs to   小题7: through air and water.
Climate and water resources
◆ Climate change may influence the water   小题8: in the world.
◆ In one area, there might be too much water while in another area, there might be not   小题9: water.
Conclusion
  小题10: the climate change to save the earth is the whole world’s duty.
 
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